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Numbers 26:2
Take the sum of all the congregation of the children of Israel, from twenty years old and upward, throughout their fathers’ house, all that are able to go to war in Israel. (Numbers 26:2)
Take the sum.
 A similar command had been given to Moses and Aaron in chs. 1:2 and 4:1, 2. Aaron was now dead, and his son Eleazar now shares with Moses the responsibilities of leadership. In the first census a man was appointed of each tribe, as head of his father’s house, to cooperate with Moses and Aaron in the numbering of the people. Though such arrangement is not mentioned here, a similar plan was no doubt followed. The census of the people was to be the basis for dividing up the Promised Land (ch. 26:53). As yet, the children of Israel are on the steppes of Moab (ch. 22:1).
Their fathers’ house.
 The tribal relationship of a child based on paternal descent (see ch. 1:2).